1. For the purpose of harming creditors' interests, fraud is a constitutive requirement, and false bankruptcy is not.

Japanese Bankruptcy Law and Taiwan Province Bankruptcy Law stipulate that the crime of bankruptcy fraud aims at harming the infringer's interests.

2. There are different provisions during the implementation of bankruptcy fraud.

If there is a clear stipulation on the implementation period of bankruptcy fraud, as stipulated in Article 11 of Chapter 224 of the Model Criminal Code of the United States, bankruptcy fraud occurs when a bankruptcy administrator or other obligee is knowingly appointed to take over the debtor's related affairs, or when reconciliation and liquidation are conducted; The crime time of bankruptcy fraud stipulated in the bankruptcy law of Taiwan Province area is "the bankrupt is within one year before the bankruptcy declaration, or in the bankruptcy procedure"; There is also no time limit for the implementation of bankruptcy fraud, such as Japan's provision that "the debtor does not ask before or after the bankruptcy declaration"; If there is no specified time, but the calculated time can be confirmed, for example, the Federal Republic of Germany Bankruptcy Law is transplanted into the 1976 Criminal Code, which stipulates that "a person who is heavily indebted or on the verge of or has become unable to pay commits the following acts, which constitutes a crime of bankruptcy fraud", only if the debtor reaches the state of "heavily indebted or on the verge of or has become unable to pay".

3. There are different ways to define fraud.

Civil law countries have theoretically summarized bankruptcy fraud by statute law. For example, Japan's Bankruptcy Law, which came into effect on March 1, 25, mainly defines fraud as:

(1) Concealing, destroying debtor's property or inheriting property.

(2) False assumption of debts or assignment of debtor's property.

(3) the act of changing the status quo of the debtor's property or reducing the price.

(4) dispose of the debtor's property against the creditor, or endow the creditor with unfavorable debts.

(5) knowingly obtaining the debtor's property or enabling a third party to obtain the property for the purpose of infringing the creditor's interests without the bankruptcy administrator's order or other justifiable reasons.

4. The subjects that constitute the crime of bankruptcy fraud are different.

generally speaking, the subjects of bankruptcy fraud crime include the bankrupt himself, creditors and other participants.

The subject of bankruptcy fraud itself is not limited to the insiders of bankrupt enterprises. For example, the British Bankruptcy Law of 1986 stipulated that the former managers and former senior staff of enterprises committed fraud on enterprise property 12 months before or after the liquidation began, and they should also be investigated for criminal responsibility.